目 录
目录
摘要
企业内部控制制度的概述·····································1
2、加强企业内部控制制度的现实意义·····························1
2.1增强企业管理人员和财务人员遵守各项法律、法规的自觉性···1
2.2实现事后控制向前馈和过程控制转变，减少问题的发生·······2
2.3完善企业内部控制体系，进一步规范企业的内部管理·········2
3、企业内部控制制度对会计职业道德的影响·······················2
3.1会计人员自觉性不高·····································2
3.2人员整体素质不高·······································2
3.3追求局部和个人利益·····································3
3.4违背职业操守，弄虚作假·································3
4、万福生科公司的典型案例分析·································3
4.1万福生科财务造假案例简况·······························3
4.2万福生科财务信息失真的原因·····························3
4.2.1外部监控不到位·······································3
4.2.2公司内部控制的执行不够 ······························4
4.2.3会计职业道德的缺失···································4
5、完善企业内部控制，加强会计职业道德的途径···················4
5.1规范公司了治理结构，实施内部控制·······················4
5.2建立完整有效的内部控制制度·····························4
5.3创造良好有序的会计控制监督机制·························5
5.3.1要充分重视企业内部审计·······························5
5.3.2创造良好有序的外部监督机制···························5
5.4加强会计人员的的财务素养及后续教育·····················5
结论··························································6
参考文献······················································7
内 容 摘 要
随着我国会计准则和制度受国际会计准则的影响越来越大，会计职业道德在一定条件下受社会风气的影响，但实际工作中，它不仅受国家法规、政策制约，也收到企业内部控制制度等多重因素的影响。人员制定制度，制度控制人员，制度的好坏影响到会计人员的职业道德，而会计人员的职业操守又到作用于控制制度的实施和方向。
关键词：内部控制，会计政策，会计职业道德，
